Hoffjan, Andreas; Lührs, Sebastian; Kolburg, Anja - In: Schmalenbach Business Review (sbr) 63 (2011) 3, pp. 230-251
Recent studies on open-book accounting focus mainly on the functions and consequences, difficulties, and determinants … seek to detect and systematize applications of open-book accounting. We follow a qualitative approach to analyze why and … how open-book accounting is being used in practice. Data were obtained from 59 interviews conducted with purchasing …